Proposed regulations contain proposed amendments to 20 CFR part 901 relating to the enrollment of actuaries under section 3042 of the Employee Retirement Income Security Act of 1974 (ERISA). The proposed amendments would update the eligibility requirements for performing actuarial services for ERISA-covered employee pension benefit plans, including the continuing education requirements, and the standards for performing such actuarial services. The proposed amendments would affect employee pension benefit plans and the actuaries providing actuarial services to those plans.

Further extension of effective date of normal retirement age regulations for governmental plans. This notice announces the intent to further extend the final effective date of the final regulations under section 401(a) of the Code relating to distributions from a pension plan upon attainment of Normal Retirement Age for governmental plans, as described in section 414(d). The regulations were published in the Federal Register as T.D. 9325, 2007-1 C.B. 1386 (72 FR 28604) on May 22, 2007. In Notice 2008-98, the effective date for governmental plans was extended to plan years beginning on or after January 1, 2011. Taking into account this extension, the NRA regulations will be effective for a governmental plan (as defined in § 414(d) of the Code) for plan years beginning on or after January 1, 2013. This notice does not change the effective date of the NRA regulations for a plan that is not a governmental plan or modify the relief previously provided in Notice 2007-69, 2007-2 C.B. 468.

The Service has revoked its determination that Elimidebt Management Systems, Inc., of Orlando, FL and Hallandale, FL; and Richard & Jane Pater Charitable Foundation of Salt Lake City, UT, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.

Mutual Agreement on Share Attribution under Belgium Treaty. A copy of the Competent Authority Agreement released by the Deputy Commissioner (International) [U.S. Competent Authority] on October 15, 2009, is set forth.

This notice invites public comments on possible modifications to the conditions established in Rev. Proc. 80-59, 1980-2 C.B. 855, under which a trustee of a blind trust that meets the requirements of section 102(f)(3) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) may execute and file an income tax return on behalf of any individual described in section 101(f) of the Appendix to Title 5 of the United States Code (or any successor provision of the United States Code) (“eligible individual”).

This document cancels a public hearing on proposed regulations (REG-130200-08, 2009-31 I.R.B. 174) that amends the regulations concerning taxpayers who make the election to claim the reduced research credit.